The “13th Five-Year Plan” period is the decisive stage of building a moderately prosperous society in an all-round way and winning the battle against poverty. By 2020，under the influence of the epidemic，China have lifted all rural poor people and all poverty-stricken counties out of poverty，achieving a great victory in poverty alleviation. As one of the national macro-control policies and an important foundation of national governance，fiscal policy plays a pivotal role in anti-poverty governance. After the success of poverty alleviation，consolidate the achievements of poverty alleviation by fiscal policy is the key to prevent the risk of returning to poverty. On the basis of sorting out the main content and realistic logic of the financial policy of returning to poverty，this paper analyzes the risk of returning to poverty in a situational way under the new development pattern，and puts forward the basic ideas of promoting the reform of urban-rural separation and reducing the group poverty gap in the future to prevent the risk of returning to poverty.